So I do not have access to STEP, but my friend just received notification of two tickets being offered through STEP. When you registered for STEP, were the names for the tickets already assigned? Or when you accept the STEP offer, are the names then requested to be put on the tickets? Much thanks in advance and yes I read through the FAQ on STEP and did not find my answer!

The tickets are "assigned" to the person registered in STEP, and they must both buy the tickets and be at Will Call to pick them up with valid legal photo ID. The second ticket is not assigned to anyone, the purchaser can give it to whoever they want, but it will have to be left at Will Call. The tickets are non-transferable.

From the STEP FAQ:

Q: How do I get the physical tickets I purchase through STEP?A: All tickets purchased through STEP will be held at Will Call, no exceptions. This means that the person buying the ticket must be the person picking it up from Will Call. You must show valid legal photo ID to collect tickets at Will Call.

Q: Can I transfer tickets I buy through STEP to somebody else after I buy them?A: No, tickets purchased through STEP are non-transferable. Both tickets will be held at Will Call under the name of the purchaser. If both parties are arriving separately, the buyer of the ticket may collect both tickets and then leave the second under the other name at the Will Call window.

It's a camping trip in the desert, not the redemption of the fallen world - Cryptofishist

Q: Can I sell my tickets outside of STEP?A: Yes. We ask that you only offer them for face value (plus fees you paid, if necessary) or gift them, in the spirit of the Burning Man community. If you don't have your physical tickets in hand, you can arrange for a name change on your ticket order by contacting our online ticketing support (this is not available for tickets bought through STEP.)

Q:To buy a ticket through STEP do I have to use the same credit card I originally registered with?A: No. For your security, we do not store credit card information. If a ticket becomes available to you, you’ll be prompted to provide new payment information at that time.

Q: How do I get the physical tickets I purchase through STEP?A: All tickets purchased through STEP will be held at Will Call, no exceptions. This means that the person buying the ticket must be the person picking it up from Will Call. You must show valid legal photo ID to collect tickets at Will Call.

Q: Can I transfer tickets I buy through STEP to somebody else after I buy them?A: No, tickets purchased through STEP are non-transferable. Both tickets will be held at Will Call under the name of the purchaser. If both parties are arriving separately, the buyer of the ticket may collect both tickets and then leave the second under the other name at the Will Call window.